---
type: "Bill"
title: "TO AMEND DEFINITIONS USED UNDER THE ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977; AND TO AMEND THE DEFINITION OF \"INVOICE\" AND THE DEFINITION OF \"INVOICE PRICE\" USED UNDER THE ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977."
description: "TO AMEND DEFINITIONS USED UNDER THE ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977; AND TO AMEND THE DEFINITION OF \"INVOICE\" AND THE DEFINITION OF \"INVOICE PRICE\" USED UNDER THE ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2025"
identifier: "SB 495"
citation: "Arkansas SB 495 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Eaton", "J. Bryant"]
version_count: 2
action_count: 15
vote_count: 0
first_action: "2025-03-17T22:52:31+00:00"
last_action: "2025-04-18T20:59:37+00:00"
source: "openstates"
source_identifier: "ocd-bill/deac5a00-0dbd-48f7-8d8c-82ad69b73c4c"
source_url: "https://www.arkleg.state.ar.us/Bills/FTPDocument/?path=%2fSessionInformation%2LegislativeMeasures.txt"
source_hash: "4f1929266aa6423bca381b85a2920c59aa1d60b65a9048d444d8921079a2a1db"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ar"]
---

# Arkansas SB 495 (2025) — TO AMEND DEFINITIONS USED UNDER THE ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977; AND TO AMEND THE DEFINITION OF "INVOICE" AND THE DEFINITION OF "INVOICE PRICE" USED UNDER THE ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Act 718** (committee substitute) — [source](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=718.pdf&ddBienniumSession=2025%2F2025R)
2. **SB 495** (committee substitute) — [source](https://www.arkleg.state.ar.us/assembly/2025/2025R/Bills/SB495.pdf)

## Sponsors

- Eaton — primary (person)
- J. Bryant — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-03-17T22:52:31+00:00** Filed `introduction`
- **2025-03-17T23:10:41+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2025-04-02T21:58:16+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2025-04-03T20:20:19+00:00** Read the third time and passed. `passage, reading-3`
- **2025-04-03T20:20:37+00:00** Ordered immediately transmitted to the House.
- **2025-04-03T22:02:59+00:00** RECEIVED FROM THE SENATE
- **2025-04-04T00:14:40+00:00** Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE `reading-1, reading-2, referral-committee`
- **2025-04-07T17:40:07+00:00** Returned by the Committee Do Pass `committee-passage`
- **2025-04-10T00:09:36+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2025-04-10T00:09:42+00:00** Returned from the Senate as passed.
- **2025-04-10T04:15:18+00:00** Returned from the House as passed.
- **2025-04-10T04:15:23+00:00** ORDERED ENROLLED
- **2025-04-10T13:15:18+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2025-04-10T13:15:21+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2025-04-18T20:59:37+00:00** Notification that SB495 is now Act 718 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/deac5a00-0dbd-48f7-8d8c-82ad69b73c4c`. Confidence: reported (aggregated from official Arkansas legislature records).